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NY L81018





December 14, 2004

CLA-2-85:RR:NC:MM:109 L81018

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.30.2000 8537.10.9070

Mr. Craig M. Schau
Attorney-In-Fact
Menlo Worldwide Trade Services
6940 Engle Road
Suite A
Middleburg Heights, OH 44130

RE: The tariff classification of a wireless infrared receiver/headphone and wireless infrared transmitter/remote control from China

Dear Mr. Schau:

In your letter dated November 22, 2004, you requested a tariff classification ruling on behalf of your client Tecvox OEM Solutions.

The merchandise subject to this ruling is a wireless infrared receiver/headphone and wireless infrared transmitter/remote control. Each of these units is installed in a vehicle enabling the vehicle’s occupants to view movies on DVD and/or satellite video (movies on demand) broadcasts, or listen to AM/FM radio broadcasts and/or satellite radio. The occupant can utilize the remote control to make selections remotely. Samples of each item were submitted and are being returned to you as per your request.

Your letter suggested subheading 8529.90, which provides for “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528”, for the classification of the wireless receiver/headphone and wireless transmitter/remote control. Headings 8525 to 8528 provide for reception apparatus for radio-telephony, radio-telegraphy, radiobroadcasting and television. That apparatus is used for the reception of signals (representing speech, messages or still pictures) by means of “radio” electro-magnetic waves, which are transmitted through the ether without line connection. However, both the wireless receiver/headphone and wireless transmitter/remote control utilize “infrared” electromagnetic waves, which are distinguished from “radio” electromagnetic waves.

Radio electromagnetic waves emitted from a source are oscillatory in character and are described in terms of their frequency of oscillation. Local telephone lines carry electromagnetic waves with frequencies of about 200-4000 Hz. Medium-wave radio uses frequencies of the order of 10(6th power) Hz and television utilizes frequencies of the order of 10(8th power) Hz. The frequency of oscillation of infrared is much higher than that of radiotelephony, radiotelegraphy, radiobroadcasting or television. Specifically, infrared uses frequencies of the order of 10(13th power) Hz. Therefore, infrared cannot be said to be encompassed by the terms radiotelephony, radiotelegraphy, radiobroadcasting or television. As such, subheading 8529.90 is not applicable. The wireless infrared receiver/headphone is more appropriately provided for in subheading 8518.30 as headphones and the wireless infrared transmitter/remote control is more appropriately provided for in subheading 8537.10 as apparatus for electric control or distribution of electricity.

     The applicable subheading for the wireless infrared receiver/headphone will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones, earphones and combined microphone/speaker sets: Other.” The rate of duty will be 4.9 percent ad valorem.

     The applicable subheading for the wireless infrared transmitter/remote control will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “"Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536 for electric control or the distribution of electricityFor a voltage not exceeding 1,000 V: Other: Other: Other." The rate of duty will be 2.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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